Scottish Landfill Tax

Taxation in Scotland
Scottish Government agencies
Revenue Scotland Registers of Scotland
National Taxation
Income Tax Land and Buildings Transaction Tax Landfill Tax Air Departure Tax
Local Taxation
Council Tax Business rates
v t e

Scottish Landfill Tax (SLfT) is a tax which is charged in Scotland under the Landfill Tax (Scotland) Act 2014. It replaced the UK Landfill Tax from 1 April 2015.

Revenue Scotland administers and collects SLfT with support from the Scottish Environment Protection Agency (SEPA).

The rates of Scottish Landfill Tax (given in £/tonne) are £84.40 (standard rate) and £2.65 (lower rate) from 1 April 2016, increased from the preceding year's rates of £82.60 and £2.60 respectively. The rates for the 2019-20 year will increase to £91.35 (standard rate) and £2.90 (lower rate)

See also

• Taxation in Scotland